Polityka rachunkowości w Rosji i w Polsce – wybrane aspekty
Accounting policy in Russia and in Poland – chosen aspects

Summary/Abstract: Accounting policy should provide conditions for presenting in financial state-ments a true and fair view of the financial position and performance of a business entity. The users of accounting information expect that it will be useful and will enable them to make right business decisions, e.g. decisions on allocation of finan-cial resources. The article describes the rules for establishing the accounting policy in Russia, underlining the differences between those rules and the principles adopted in Poland.

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